C7C5C17C13C12C18C10C20C11C22Part VF1Reviews and Appeals

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C7

Pt. V applied (with modifications) (15.12.2007) by The Money Laundering Regulations 2007 (S.I. 2007/2157), regs. 1(1), 44(3), Sch. 5 para. 1

C17

Pt. V applied (with modifications) by S.I. 2007/2157, reg. 43(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 172(4))

C13

Pt. V modified by S.I. 2007/2157, Sch. 5 para. 1 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 175)

C12

Pt. V modified by S.I. 2007/3298, Sch. 2 para. 2 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 181)

C18

Pt. V applied (with modifications) by S.I. 2007/3298, reg. 12(2) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 178(4))

C1C2C9C3C17C19C13C12C18C15C6C23C16C21C4C8C14C24C2585C17C13C12C18C20 Settling appeals by agreement.

1

Subject to the provisions of this section, where a person gives notice of appeal under section 83 and, before the appeal is determined by a tribunal, F3HMRC and the appellant come to an agreement (whether in writing or otherwise) under the terms of which the decision under appeal is to be treated—

a

as upheld without variation, or

b

as varied in a particular manner, or

c

as discharged or cancelled,

the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, a tribunal had determined the appeal in accordance with the terms of the agreement F2....

2

Subsection (1) above shall not apply where, within 30 days from the date when the agreement was come to, the appellant gives notice in writing to F3HMRC that he desires to repudiate or resile for the agreement.

3

Where an agreement is not in writing—

a

the preceding provisions of this section shall not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by F3HMRC to the appellant or by the appellant to F3HMRC, and

b

references in those provisions to the time when the agreement was come to shall be construed as references to the time of the giving of that notice of confirmation.

4

Where—

a

a person who has given a notice of appeal notifies F3HMRC, whether orally or in writing, that he desires not to proceed with the appeal; and

b

30 days have elapsed since the giving of the notification without F3HMRC giving to the appellant notice in writing indicating that they are unwilling that the appeal should be treated as withdrawn,

the preceding provisions of this section shall have effect as if, at the date of the appellant’s notification, the appellant and F3HMRC had come to an agreement, orally or in writing, as the case may be, that the decision under appeal should be upheld without variation.

5

References in this section to an agreement being come to with an appellant and the giving of notice or notification to or by an appellant include references to an agreement being come to with, and the giving of notice or notification to or by, a person acting on behalf of the appellant in relation to the appeal.